Stamp Duty in Australian Capital Territory (ACT), Rates & Exemptions 2026
ACT conveyance duty rates and the Home Buyer Concession Scheme. Eligible transactions from 1 July 2026 pay no duty, with no property-value or income threshold.
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Stamp duty (transfer duty) in Australian Capital Territory is a state government tax paid when you purchase property. ACT uses a marginal conveyance-duty system. From 1 July 2026, eligible Home Buyer Concession Scheme buyers pay no conveyance duty and the former property-value and income limits no longer apply. The ACT's foreign-owner surcharge is a land tax, not transfer duty.
Quick Facts
| FHB Exemption | Eligible Home Buyer Concession Scheme transactions from 1 July 2026 pay no conveyance duty |
| FHB Threshold | No property-value limit or income threshold for eligible transactions from 1 July 2026 |
| Foreign Surcharge | No foreign buyer stamp duty surcharge. Note: the ACT charges a separate 0.75% foreign owner land tax surcharge (an ongoing annual tax, not a one-off duty on purchase) |
| Key Notes | ACT uses a marginal conveyance-duty system. From 1 July 2026, eligible Home Buyer Concession Scheme buyers pay no conveyance duty and the former property-value and income limits no longer apply. The ACT's foreign-owner surcharge is a land tax, not transfer duty. |
ACT Stamp Duty Rate Brackets
The following table shows the current stamp duty brackets for property purchases in Australian Capital Territory.
| Property Value | Rate / Duty |
|---|---|
| $0, $260,000 | Marginal rates from 0.68% to 2.4% |
| $260,001, $300,000 | Approximately $3,000-$4,000 |
| $300,001, $500,000 | Approximately $4,000-$11,400 |
| $500,001, $750,000 | Approximately $11,400-$20,700 |
| $750,001, $1,000,000 | Approximately $20,700-$31,400 |
| $1,000,001, $1,455,000 | Approximately $31,400-$48,900 |
| Over $1,455,001 | 4.54% of total value |
First Home Buyer Concessions
Eligible Home Buyer Concession Scheme transactions from 1 July 2026 pay no conveyance duty
The threshold for first home buyer stamp duty concessions in Australian Capital Territory is: No property-value limit or income threshold for eligible transactions from 1 July 2026. Check with your state revenue office for the latest eligibility criteria and application process.
Foreign Buyer Surcharge
No foreign buyer stamp duty surcharge. Note: the ACT charges a separate 0.75% foreign owner land tax surcharge (an ongoing annual tax, not a one-off duty on purchase). This surcharge is applied in addition to the standard stamp duty rates shown above. Foreign buyers should factor this additional cost into their purchasing budget.
Tip: Use our Stamp Duty Calculator to get an instant estimate of your stamp duty in Australian Capital Territory, including first home buyer concessions and foreign buyer surcharges.
Frequently Asked Questions, ACT Stamp Duty
On a $700,000 property in the ACT, stamp duty is approximately $18,400 under the marginal rate system. The ACT uses a unique continuous marginal rate formula rather than fixed brackets, so the exact amount depends on the precise property value. First home buyers may be fully exempt under the Home Buyer Concession Scheme.
Eligible buyers under the ACT Home Buyer Concession Scheme pay no conveyance duty for transactions from 1 July 2026. The former property-value and income thresholds have been removed, and the scheme covers new homes, established homes, and vacant residential land.
The ACT uses a unique marginal tax rate system that replaced traditional fixed brackets. Duty is calculated using a continuous formula that increases gradually with property value. Below $260,000, rates range from 0.68% to 2.4%. Above $1,455,000, a flat rate of 4.54% of total value applies.
The ACT has been gradually reforming its stamp duty system since 2012, replacing it with broader-based land taxes over a 20-year transition. While stamp duty still applies to most transactions, rates have been restructured and the Home Buyer Concession Scheme effectively eliminates it for many first home buyers.
Stamp Duty in Other States
Related Resources
- ACT Contract Review Guide , Stamp duty is set by the state; the contract is where your risks are negotiable. Check it before you sign.
- Stamp Duty Calculator , Calculate your stamp duty including first home buyer concessions.
- Stamp Duty Exemptions for First Home Buyers , State-by-state breakdown of available exemptions and concessions.
- First Home Owner Grant Australian Capital Territory , Learn about the FHOG and other grants in ACT.
- Borrowing Capacity Calculator , Estimate how much you can borrow based on your income and expenses.
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Join early accessLast updated: August 2026. Verify all figures with your state or territory revenue office before making financial decisions.